Conference Agenda
Overview and details of the sessions of this conference.
Please select a date to show only sessions at that day. Please select a single session for detailed view (with abstracts and downloads if available).
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Some information on the session logistics:
If not stated otherwise, the discussant is the following speaker, with the first speaker being the discussant of the last paper. The last speaker of each session is the session chair. (Exception: invited sessions)
Presenters should speak for no more than 20 minutes, and discussants should limit their remarks to no more than 5 minutes. The remaining time should be reserved for audience questions and the presenter’s responses. We suggest following these guidelines also in the (less common) 3-paper sessions in a 2-hour slot, to allow participants to move between sessions. Discussants are encouraged to avoid summarizing the paper. By focusing on a few questions and comments, the discussants can help start a broader discussion with the audience.
Only registered participants can attend this conference. Further information available on the congress website https://www.iseg.ulisboa.pt/en/event/iipf/ .
Venue address: ISEG - Lisbon School of Economics & Management, R. Francesinhas 21, 1200-675 Lisboa, Portugal
Please note that all times are shown in the time zone of the conference. The current conference time is: 17th Sept 2026, 11:40:48am WEST
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Daily Overview |
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F14: Tax Administration and State Capacity in Developing Countries Location: Room 116 (Francesinhas 1) | |
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Digital Surveillance and the Dwarfism Trap: A Comparative Study on the Fiscal and Behavioral Impacts of Electronic Fiscal Devices (EFDs) in Sub-Saharan Africa. University of Nairobi, Kenya This study examines how mandatory electronic fiscal devices (EFDs) impact firm behavior in sub-Saharan Africa. Using a harmonized dataset of 12,450 firm-year observations across 10 economies, we analyze the tension between deterministic surveillance and economic growth. Utilizing a triple difference (DDD) strategy and density-discontinuity analysis, we evaluate how digital mandates induce strategic informality and digital dwarfism. We find that while EFDs enhance monitoring, they trigger strategic informality and digital dwarfism, where firms artificially suppress turnover to remain below surveillance thresholds. This structural squeeze results in a -12.4% informality leakage and a 61.2% collapse in SME graduation rates. In low-trust environments, digital mandates erode the fiscal social contract, leading to a net shrinkage of the formal tax base. We identify a 74.4% drop in firm density immediately above the mandate threshold, signaling a productivity ceiling that traps SMEs in the shadow economy.
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